Cigarette Wholesale Subcontractor

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Cigarette Wholesale Subcontractor

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How to Renew a License

Along with the renewal form and payment, documents required for license renewal include:

  • Any unfiled MSA documents - Non-Participating Manufacturer Brands Reporting Form, DR 1285, or Annual Exemption from Monthly Non-Anticipating Manufacturer Brands, DR 1286. 
  • Any unfiled tax returns
  • Payment of outstanding debt(s) due to the department
  • A valid sales tax license, if cigarettes are sold directly to consumers and/or are sold wholesale to retailers
  • Provide documentation showing you will purchase cigarettes certified to sell in Colorado with Colorado stamps affixed from at least one Colorado Licensed Cigarette Distributor.
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Filing Information for Cigarette Wholesale Subcontractor

Cigarette Wholesale Subcontractors are not required to file a tax return.

A Cigarette Wholesale Subcontractor is required to send in a letter of intent to purchase Participating Manufacturer and/or Non-Participating Manufacturer (PM/NPM) cigarettes. They are also required to file information annually on the Annual Exemption from the Monthly Non-Participating Manufacturer Brands Reporting, DR 1286, to renew the Wholesale Subcontractor license.

For more information, see the Colorado Cigarette Tax Guide Publication

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